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Negative Exponents

The central b...

Question

The central budget has to be approved by both the Houses of Parliament before ______.

A

March

31^{s t}

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B

April

1^{s t}

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C

March

3^{t h}

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D

March

1^{s t}

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Solution

The correct option is C March $31^{s t}$
The central budget has to be approved by both the Houses of Parliament before March 31st.

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Q. Calculate amount to be posted to the Income and Expenditure Account for the year ended 31st March, 2018:
(i) Amount paid for stationery during the year ended 31st March , 2018

—

₹5,400; Stock of Stationery in Hand on 31st March, 2018

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₹250.
(ii) Stock of Stationery in Hand on 1st April, 2017

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₹ 1,500; Payment made for Stationery during the year ended 31st March, 2018

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₹5,400; Stock of Stationery in Hand on 31st March, 2018

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₹250.
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(iii) Stock of Stationery on 1st April, 2017 1,500
Creditors for Stationery on 1st April, 2017 1,000
Amount paid for Stationery during the year 5,400
Stock of Stationery on 31st March, 2018 250

Q. SRCC Ltd. has issued on 1st April, 2017, 20,000, 12% Debentures of ₹ 100 each redeemable by draw of lots as under:

During the year ended on 31st March, 2018 : 15%
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During the year ended on 31st March, 2020 : 15%
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How much minimum investment should be made by SRCC Ltd. as per Companies Act, 2013 before redemption of debentures? When should it be made?

Q. Calculate amount to be posted to the Income and Expenditure Account for the year ended 31st March, 2019:

(i)	Amount paid for stationery during the year ended 31st March, 2019 – ₹5,400; Stock of Stationery in Hand on 31st March, 2019 – ₹ 250.
(ii)	Stock of Stationery in Hand on 1st April, 2018 – ₹ 1,500; Payment made for Stationery during the year ended 31st March, 2019 – ₹ 5,400; Stock of Stationery in Hand on 31st March, 2019 – ₹ 250.
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(iii)	Stock of Stationery on 1st April, 2018	1,500
	Creditors for Stationery on 1st April, 2018	1,000
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Q. If 1st March is Sunday, then 1 st April will be

Q. Glaxo Club's Balance Sheet as at 1st April, 2018 was as under:

Liabilities		(₹)	Assets	(₹)
Capital Fund		2,00,000	Sports Equipments	50,000
Tournament Fund		60,000	Grounds	1,20,000
Subscriptions in Advance		6,000	Billiards Tables	60,000
Salaries Unpaid		11,000	Subscriptions Outstanding	8,000
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Receipts and Payments Account for the year ended 31st March, 2019 was:

RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31st March, 2019
Dr.					Cr.
Receipts		(₹)	Payments		(₹)
To Opening Balance		39,000	By Wages and Salaries		60,000
To Subscriptions		1,81,000	By Upkeep of Grounds		10,000
To Sale of Old Materials		1,500	By Stationery		15,000
To Sale of Sports Equipment		6,000	By Audit Fee		2,000
(Book value ₹ 10,000)			By Expenses on Tournament		65,000
To Entrance Fees		2,000	By Sports Equipments		20,000
To Life Membership Fees		50,000	By 5% Investments		40,000
To Donations for Tournament		20,000	(On 1st October, 2018)
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Subscriptions still to be received are ₹ 5,500 but subscriptions already received include ₹ 4,000 for next year. Salaries still unpaid are ₹ 6,000. Sports Equipments are now valued at ₹ 45,000. Prepare Income and Expenditure Account and the Balance Sheet, after charging 10% depreciation on Billiards Tables.

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